HomeMy WebLinkAbout11/08/2018 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on November 16, 2018, I personally emailed OR forwarded, by
United States mail , a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
Robert & Marjorie Harshbarger Tr
216 Kingsley PI
Belfair, WA 98528
Email : bmharsh@q . com
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : Map@co . mason . wams
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Robert & Marjorie Harshberger Tr
Parcel Number(s): 22228-76-00230
Assessment Year: 2017 Petition Number: 213.2018
Having considered the evidence presented by the parties in this appeal,the Board hereby:
® sustains ❑ overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
® Land $ 49,085 ® Land $ 49,085
® Improvements $ 349,930 ® Improvements $ 349,930
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $ _
TOTAL $ 399,015 TOTAL $ 399,015
This decision is based on our finding that:
The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be
overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous
[RCW84.40.030(1)].
The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value
for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW
84.40.030) and the Washington Administrative Code (WAC 458-12-301).
Marjorie Harshbarger, Appellant, was represented by Jo Carson. The Assessor was represented by Tom
Gibbons.
The Appellant provided two comparable sales, one of which was 44 of the Assessor's comparable sales.
The Assessor presented four comparable sales, which ranged from $369,525 to $401,127. Both the
Assessor's comparable sales and Appellant's comparable sales bracketed the assessed value of$399,015 for
the subject parcel.
The Assessor explained that the increase in value was from the addition in the amount of$43,000 and the
10% market increase within this neighborhood for the 2017 assessment year.
The Board did not find clear, cogent or convincing evidence to overrule the Assessor's value.
Therefore, the Assessor's value remains $49,085 for the land and $349,930 for the improvements for a total
of$399,015 for the subject parcel.
Page 2
Petition No. 213 Parcel No. 22228-76-00230
Dated this 8`h day of November , 2018
Kevhvfrank r,'PhD, Vikawehairp so s Signature Clerk's Signa re
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them
at PO Box 40915 , Olympia, WA 98504-0915 , within thirty days of the date of mailing of this order.
The Notice of Appeal form is available from either your county assessor or the State Board.
To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-
6715 . Teletype (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5341400.
Distribution : • Assessor • Petitioner • BOE File
REV 64 0059 (2/ 16/ 12)